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n Tax Breaks Newsletter - Increasing disconnect between SARS' legislated powers and its internal policies : comment

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Abstract

While the Tax Administration Act 28 of 2011 (TAA) determined and consolidated the powers and duties of SARS officials engaged in the administration of a tax Act, it also (to a certain extent) codified the rights and obligations of taxpayers to whom the TAA applies. Due to the fact that the TAA has now been in effect for a couple of years since its commencement date of 1 October 2012, there is greater understanding of how the legislation is being practically implemented.

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/content/montb/2016/360/EJC182263
2016-01-01
2016-12-03
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